摘要
文章基于我国"营改增"改革削弱了地方政府税收征管权进而引起收入分配争议的现实背景,运用投入产出等分析方法计算出中国各地区GST的负担额,并引入地区税收负担度指标对各地区GST收入及其负担的差异程度与特征进行了系统描述。研究发现:(1)各地区GST负担度差异较大;(2)GST负担度整体上呈现"西高东低"的特点,增值税是造成这一状况的主导因素;(3)消费税负担度则呈现"东高西低"的特征,这符合公平原则。各地区GST负担度差异较大的原因包括税负转嫁、原产地原则、转让定价、地区产业不均衡和汇总纳税等。因此,为降低中国地区间GST收入与负担的差异程度,应当建立以目的地原则为主导的GST分配机制和有助于协调收入及其负担的转移支付制度,并完善跨区域经营管理体制等。
In recent years,the reform of"to replace business tax with value-added tax(VAT)"weakens the right of tax collection and administration of local governments,and thereby has aroused the problem of GST income distribution.Based on this background,this paper employs methods like input-output method to calculate regional GST burden in China,and introduces the index of regional tax burden to systematically describe the differences in GST income and burdens and the features.It arrives at the following conclusions:firstly,GST burdens vary with regions;secondly,the whole GST burden is featured by the highest in West China and the lowest in East China and value-added tax is the dominant factor of this characteristic;thirdly,consumption tax burden is featured by the highest in East China and the lowest in West China,abiding by the principle of equality.The reasons for bigger differences in regional GST burden lie in tax shifting,the principle of original production places,transfer pricing,unbalanced regional industry,consolidated tax payment,etc.Therefore to reduce differences in regional GST income and burdens,China should establish the GST distribution mechanism based on the principle of destination and the transfer payment system which is helpful to coordinate GST income and burdens,and improve interregional business management system.
出处
《财经研究》
CSSCI
北大核心
2015年第4期78-89,共12页
Journal of Finance and Economics
基金
教育部人文社会科学研究规划基金课题(12YJC790277)
浙江省科技厅软科学项目(2014C35049)